Let's divide 947464 by 40
We want to figure out the number of times 947464 can be divided by 40.

On to step 1:
The number 40 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 40

Advancing to step 2:
If we divide 94 by 40, we get 2 and a remainder of 14.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 80 from 94 to get 14.
Fetch the next digit (7) from the dividend, attach it to 14 and continue: 147 / 40

Going ahead to step 3:
When dividing 147 by 40, we get 3 with a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 23.0
If we take 120 away from 147, we end up with 27.
Append the next digit (4) from the dividend to 27 and continue with: 274 / 40

Going ahead to step 4:
The number 40 fits into 274 6 times, leaving a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 236.0
If we subtract 240 from 274, we get 34.
Bring next digit (6) of the dividend behind the 34 and repeat the process: 346 / 40

Going ahead to step 5:
346 divided by 40 is 8 with a remainder of 26.
The next digit of our result is 8. 
Result so far: 2368.0
The remainder is 26 after subtracting 320 from 346.
Fetch the next digit (4) from the dividend, attach it to 26 and continue: 264 / 40

Moving on to step 6:
40 can be fit into 264 6 times, resulting in a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 23686.0
The remainder is 24 after subtracting 240 from 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 7:
40 can be fit into 240 6 times, resulting in a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 23686.6
If we subtract 240 from 240, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
When dividing 0 by 40, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 23686.6
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 23686.6
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 23686.6 with a remainder of 0.0.